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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, 25th August, 2017


Subject: Partial modification of Instruction No. 1914 dated 21.3.1996 to provide for guidelines for stay of demand at the first appeal stage.

Reference : Board’s O.M. of even number dated 29.2.2016 and 31.7.2017.

Vide Board’s O.M. of even number dated 31.7.2017, modifications were made to O.M NO. 404/72/93-1TCC dated 29.2.2016. to the effect that the standard rate prescribed in O.M. dated 29.2.2016 stood revised to 20% of the disputed demand, where the demand was contested before CIT(A).

It is hereby clarified that the modifications laid down in Board’s O.M. dated 31.7.2017 are prospective in nature and matters already decided as per Board’s O.M. of even number dated 29.2.2016 before the issue of O.M. dated 31.7.2017 shall not be reviewed merely on the grounds of the modifications laid down in the said O.M. dated 31.7 2017

(A.K Sinha)

Director (ITCC)


All Pr. Chief Commissioners/ Pr. Directors General of Income Tax/ Chief Commissioners/ Directors General of Income Tax

Copy to:

1. Chairman and all Members of CBDT.

2. All Joint Secretaries and Commissioners in CBDT

3. DGIT(Systems), Pr. DG1T(NADT) and Pr. DGIT(Admn.).

4. Additional Directors General (Recovery) and (PR, P&P).

5. Web Managers of and for placing on the respective portals.

6. Office of Comptroller & Auditor General of India (30 copies).

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  1. Siddanna D S says:

    As we paid 15% of demand and applied for stay, but stay is not issued so far , but now the new Ito has issued the notice to pay balance 5% and send a notice, as our case belongs to last year and our appeal also applied last year, but tax officer not issued the stay.
    We assumed that as per circulars we presumed stay is granted.
    But no
    Now new Ito demands 5% is it correct or injustice

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